---

Internal Revenue Service is Hiring an Internal Revenue Agent (Abusive Transaction Program - Examiner) 12 MONTH ROSTER (AMENDED) Near Birmingham, AL

Qualifications:

Federal experience is not required. The experience may have been gained in the public sector, private sector or Volunteer Service. One year of experience refers to full-time work; part-time work is considered on a prorated basis. To ensure full credit for your work experience, please indicate dates of employment by month/year, and indicate number of hours worked per week, on your resume.

You must meet the following requirements by the closing date of this announcement:

BASIC REQUIREMENT: A Certificate as a Certified Public Accountant (CPA) or a bachelor's or higher degree in accounting that included at least 30 semester hours in accounting or 24 semester hours in accounting and an additional 6 semester hours in related subjects such as business law, economics, statistical/quantitative methods, computerized accounting or financial systems, financial management, or finance.
OR
A bachelor's or higher degree in a field other than accounting or a combination of education and experience equivalent to 4 years that included at least 30 semester hours in accounting or 24 semester hours in accounting and 6 semester hours in related subjects as described above.
OR
Currently or previously held an Internal Revenue Agent GS-0512 position for at least one year.

In addition to meeting the basic requirement above, to qualify for this position you must also meet the qualification requirements listed below:

SPECIALIZED EXPERIENCE GS-13: You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-12 grade level in the Federal service. Specialized experience for this position includes: Experience applying professional principles, theory and practices of accounting and tax auditing to conduct difficult assignments and develop solutions to controversial problems; Experience interpreting and applying the Internal Revenue Code, tax laws/regulations, court cases, agency policies, and practices to determine the correct tax liability and to conduct extensive research of complex and controversial legal questions; Experience investigating various tax returns of individuals and business organizations including promoters to detect abusive schemes. Experience conferring with taxpayer or their representatives to understand difficult and complex accounting and other issues involved and the applicability of pertinent tax laws and regulations; Experience interacting effectively with a broad range of individuals and negotiating with specialists in accounting, legal, tax and other similar business-related professions; Experience with oral and written communication preparing workpapers and reports to document and present highly-complex interpretations of tax laws, regulations, etc..

AND

MEET TIME IN GRADE (TIG) REQUIREMENT: You must meet applicable TIG requirements to be considered eligible. To meet TIG for positions above the GS-05 grade level, you must have served at least one year (52 weeks) at the next lower grade (or equivalent) in the normal line of progression for the position you are applying to. Advancement to positions up to GS-05 is permitted if the position to be filled is no more than two grades above the lowest grade held within the preceding 52 weeks.

AND

TIME AFTER COMPETITIVE APPOINTMENT: By the closing date (or if this is an open continuous announcement, by the cut-off date) specified in this job announcement, current civilian employees must have completed at least 90 days of federal civilian service since their latest non-temporary appointment from a competitive referral certificate, known as time after competitive appointment. For this requirement, a competitive appointment is one where you applied to and were appointed from an announcement open to 'All US Citizens'.

For more information on qualifications please refer to OPM's Qualifications Standards.

Responsibilities:

WHAT IS THE SMALL BUSINESS/SELF EMPLOYED (SBSE) DIVISION?
A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions

Vacancies will be filled in the following specialty areas: Small Business Self Employed Field Examination

The following are the duties of this position at the full working level. If this vacancy includes more than one grade and you are selected at a lower grade level, you will have the opportunity to learn to perform these duties and receive training to help you grow in this position.

• Conducts investigations of highly complex schemes or promotions used by preparers and promoters. These schemes or promotions involve activities or transactions designed or structured to underreport their tax liability. These schemes or promotions may include inflated deductions or credits, abusive tax shelters and trusts, conservation easements, and various other abusive activities.
• Conducts package audits to determine that required returns such as the subject's personal return, related entity's returns, information, excise, or specialty returns are filed and/or substantially correct. When non-filed returns or substantially incorrect returns are discovered, an information report is prepared and sent to Planning and Special Programs (PSP) for assignment. Recognizes the need for other professionals or subject matter experts such as specialists such as engineers or actuaries, and makes appropriate referrals.
• Evaluates the content of new and modified legislation and assesses the impact on the program.
• Identifies issues to be pursued based on Large, Unusual, or Questionable (LUQ) items which produce significant tax or compliance effect; recognizes the impact; and utilizes the appropriate tax law and facts needed to resolve them. Identifies, develops, and investigates those issues of the most significant fraud potential and develops appropriate referrals. May assist on parallel investigations.
• Utilizes advanced accounting methods and techniques during the course of the investigation in order to develop information regarding the accuracy of the return prepared or scheme promoted. Develops new approaches for analysis techniques.
• Examines accounting systems and records including computerized accounting and financial information systems which reflect a variety of very complex financial operations. Gathers and researches data from a variety of sources, and/or specialized accounting practices unique to a particular trade or industry.
• Utilizes personal computers, including laptop computers to the extent necessary, to complete the investigation.
• Confers with taxpayer or their representatives to understand difficult and complex accounting and other issues involved and the applicability of pertinent tax laws and regulations. Explains IRC 6700 and 6701 investigation process and the possibility of an injunction and/or proposed penalties.

Job Summary